•^SV  U^i^''^M^^>:  i:^  ^iK  i.  -Xi'y':-'' 


UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


SCHOOL  OF  LAW 
LIBRARY 


SUPPLEMENT  TO  TREASURY  DECISIONS 

(T.  D.  2719) 

TREASURY  DEPARTMENT 

UNITED  STATES  INTERNAL  REVENUE 
U'S,     luhtyyA    l^ev^vii^c/  ^f^hi/ 

REGULATIONS  No.  44 

RELATING  TO  THE 

WAR  EXCISE  TAXES 

AND 

WAR  TAX  ON  BEVERAGES 

(NONALCOHOLIC) 

UNDER  THE  WAR  REVENUE  ACT  OF 
OCTOBER  3,  1917 


WASHINGTON 

GOVERNMENT  PRINTING  OFTICE 

1918 


s 

GO 

1918' 


u. 


REGULATIONS  No.  44 

RELATING  TO  THE 

WAR  EXCISE  TAXES 

(ON   COMMODITIES) 

AND 

WAR  TAX  ON  BEVERAGES 

(NONALCOHOLIC) 

UNDER 

Titles  VI  and  III  of  the  Act  of  October  3,  1917. 

[Public,  No.  50,  Sixty-fifth  Cougi-ess.     H.  R.  42S0.] 


CONTEXTS. 

Page. 

General  provisions 5 

Tax  on  sale  of — 

Automobiles 7 

Piano  players .' 8 

Moving-picture  films 9 

Jewelry 9 

Sporting  goods .  .  .  .  ^ 11 

Toilet  articles 11 

Medicinal  preparations 12 

Chewing  gum 14 

Cameras T 15 

Return  of  commodity  taxes 15 

Sirups  and  extracts 16 

Uncarbonated  beverages 17 

Carbonated  beverages 17 

Mineral  waters 18 

Return  of  beverage  taxes 18 

Carbonic  acid  gas 19 

Return  of  carbonic  acid  gas  tax 19 

Administrative  provisions 20 

A  ppcndices 23 

Index 27 

(3) 


TAX  ON  SALE  OF  COMMODITIES. 

Sec.  600.  That  there  shall  be  levied,  assessed,  collected,  and  paid — 
Article  I.  Effective  date. — The  tax  is  imposed  on  all  articles  sold 
by  the  manufacturer,  producer,  or  importer  on  or  after  October  4, 
1917,  even  though  manufactured,  produced,  or  imported  before  that 
date. 

Art.  II.  Use  of  terms. — A  "  manufacturer  "  is  a  person  who  pre- 
pares an  article  in  final  marketable  form  and  sells  or  markets  it.  If 
goods  partly  manufactured  by  one  person  are  further  manufactured 
by  another  before  being  marketed  to  consumers  for  use,  the  latter  is 
the  manufacturer  for  the  purpose  of  the  tax.  This  applies,  for  ex- 
ample, to  bulk  goods  that  require  to  be  bottled  or  otherwise  prepared 
in  order  to  put  them  into  salable  condition.  For  further  illustration 
see  Article  XXI.  The  term  "  producer "  is  a  broader  term  than 
"  manufacturer."  An  "  importer  "  is  a  person  who  causes  an  article 
to  be  brought  into  the  United  States  from  a  foreign  country.  A  re- 
tailer may  be  also  a  manufacturer,  producer,  or  importer.  The  term 
"  manufacturer "  is  used  in  these  regulations  for  convenience  to 
include  also  "  producer  "  and  "  importer." 

Art.  III.  Basis  of  tax. — The  tax  is  on  the  sale  of  the  articles 
enumerated,  or  in  the  case  of  positive  moving-picture  films  on  their 
sale  or  lease,  by  the  manufacturer.  The  tax  is  measured  by  the  price 
for  v>'hich  the  article  is  sold,  except  in  the  case  of  moving-picture 
films.  It  is  on  the  actual  sales  price,  and  not  on  the  list  price,  where 
that  differs  from  the  sales  price.  A  discount  for  cash  or  other  dis- 
count made  subsequently  to  the  sale,  however,  can  not  be  deducted  in 
computing  the  price  for  the  purpose  of  the  tax.  Commissions  to 
agents  and  other  expenses  of  sale  are  not  deductible  from  the  price.  If 
articles  are  sold  at  the  factory  and  the  freight  charges  from  the  fac- 
tory to  the  point  of  delivery  are  paid  by  the  buyer  as  a  specific  item,  or 
if  they  are  sold  delivered  at  a  sum  less  freight  charges  to  be  paid  by 
the  purchaser,  such  charges  need  not  be  included  as  part  of  the  price 
of  the  goods;  but  if  the  manufacturer  sells  goods  at  a  delivered  price 
and  himself  pays  the  freight,  he  is  not  entitled  to  make  any  deduc- 
tion on  account  of  the  inchision  in  the  price  of  freight  charges.  If 
the  price  of  an  article  is  increased  to  cover  the  tax,  the  tax  is  on  such 
increased  price. 

Art.  IV.  When  tax  attaches :  "  Sold." — The  tax  attaches  when  the 
article  is  sold ;  that  is  to  say,  when  the  title  to  it  passes  from  the  seller 

(5) 


to  the  binder  pursuant  to  a  i)revions  contract  of  sale  or  upon  a  sale  | 
without  previous  contract.  When  title  passes  is  a  question  of  fact, 
dependent  upon  the  intention  of  the  parties  as  gathered  from  the  con- 
tract of  sale  and  the  surrounding  circumstances.  In  the  absence  of 
an  intention  to  the  contrary  the  title  is  presumed  to  pass  upon  delivery 
of  the  article  to  the  buyer  or  to  a  carrier  for  the  buyer.  In  the 
case  of  a  conditional  sale,  where  title  is  reserved  until  paj^nent  of  the 
purchase  price  in  full,  the  tax  attaches  upon  such  payment,  or  when 
title  passes  if  before  the  completion  of  the  paj'ments.  In  the  case  of 
the  lease  of  moving-picture  films  the  tax  attaches  when  the  manufac- 
turer enters  into  a  contract  of  lease,  either  express  or  implied,  and 
pursuant  thereto  delivers  the  film  to  the  lessee  or  to  a  carrier  for  the 
lessee. 

Art.  V.  Sales  by  agents. — A  sale  by  an  agent  is  a  sale  by  the  manu- 
facturer. If  the  manufacturer  has  a  sales  agent  or  sales  agoncy,  to 
whom  or  to  which  it  nominally  sells  an  article,  but  retains  an  interest 
in  the  profits  from,  the  resale  of  the  article,  the  taxable  sale  is  that 
made  by  the  sales  agent  or  agency.  Where  a  sales  agent  or  distributor 
is  a  separate  corporation  and  the  sale  to  it  is  absolute,  with  no  fur- 
ther payments  or  benefits  accruing  to  the  manufacturer  upon  a  resale 
or  otherwise,  the  taxable  sale  is  nevertheless  that  made  by  the  dis- 
tributor, regarded  as  the  agent  of  the  manufacturer,  if  substantially 
all  of  the  stock  of  the  distributor  is  held  by  or  for  the  benefit  of  the 
manufacturer.  Similarly,  in  the  case  of  a  selling  corporation  owning 
substantially  all  the  stock  of  a  manufacturing  corporation,  which 
nominally  sells  all  or  a  part  of  its  product  to  the  selling  corporation, 
the  manufacturing  corporation  is  regarded  as  a  manufacturing  agent 
and  the  taxable  sales  are  those  made  by  the  selling  corporation. 

Art.  VI.  Tax  payable  by  manufacturer. — The  tax  is  to  be  paid  by 
the  manufacturer  on  all  sales  made  directly  by  him  or  through  an 
agent.  The  tax  is  payable  in  respect  of  a  sale  made,  whether  or  not 
the  XDurchase  price  is  actually  collected,  but  if  articles  sold  are  re- 
turned and  the  sale  entirely  rescinded,  no  tax  is  payable,  and  if  paid  it 
is  refundable.  If  an  article  is  sold  and  thereafter  exchanged  for  an- 
other article  of  a  higher  price,  the  purchaser  paying  the  difference,  the 
vendor  should  pay  the  tax  on  the  second  sale,  but  may  take  credit  for 
the  tax  paid  on  the  returned  article.  On  .articles  manufactured  for  a 
jobber  by  a  foreign  manufacturer,  the  jobber  must  -psij  the  tax  as  the 
importer.  A  receiver  continuing  a  business  under  court  order  is  liable 
to  the  tax  upon  articles  produced  and  sold  by  him.  Where  a  manufac- 
turer consigns  articles  to  a  retailer,  retaining  ownership  in  them  until 
tliey  are  disposed  of  by  the  retailer,  the  manufacturer  must  pay  the 
tax  on  all  goods  sold  to  the  retailer,  as  shown  by  reports  to  be  pro- 
cured hv  him  monthly  from  the  retailer.    See  also  Article  XXXIX. 


Art.  YII.  Sales  to  the  Government  or  a  State. — Articles  sold  to  the 
GoAernment  in  the  ordinary  course  of  business  are  taxable.  Where, 
however,  the  Government  supplies  a  manufacturer  with  all  materials 
and  parts  except  a  small  portion  furnished  by  the  manufacturer,  un- 
der a  contract  stipulating  that  the  manufacturer  shall  be  guaranteed 
a  certain  profit,  no  tax  is  payable,  because  the  manufacturer  does  not 
sell  the  articles.  Articles  manufactured  in  plants  taken  over  and  oper- 
ated by  the  Government  are  not  subject  to  the  tax.  Under  the  au- 
thority of  section  3464  of  the  Eevised  Statutes  the  tax  on  articles 
sold  the  Government  may  be  remitted  in  cases  within  the  scope  of 
Eegulations  No.  34.  Articles  sold  to  a  State  or  a  political  subdivision 
thereof  for  use  in  carrying  on  its  governmental  operations  are  not 
subject  to  the  tax. 

(a)  Upon  all  automobiles,  automoljile  trucks,  automobile  wagons,  and 
motorcycles,  sold  by  the  manufacturer,  producer,  or  importer,  a  tax 
equivalent  to  three  per  centum  of  the  price  for  which  so  sold  ;  and  *  *  * 

Art.  'VIII.  Automobiles. — The  tax  is  3  per  cent  of  the  price  for 
which  automobiles,  automobile  trucks,  automobile  wagons  and  motor- 
cycles are  sold  by  the  manufacturer.  An  automobile  is  a  self-pro- 
pelling vehicle,  usually  designed  to  run  on  a  road,  containing  the 
means  of  propulsion  Avithin  itself.  An  automobile  adapted  for  use 
on  a  track  is  subject  to  the  tax.  An  automobile  truck  or  wagon  is  an 
automobile  used  primarily  for  transporting  articles.  A  motorcycle  is 
a  motor-driven  bic^'cle. 

Art.  IX.  Automobiles:  Scope  of  tax. — To  come  within  the  scope  of 
the  tax  a  machine  must  be  a  vehicle  or  conveyance,  that  is,  designed 
primarily  for  the  transportation  in  or  upon  it  of  persons  or  property. 
Tractors  for  pulling  agricultural  implements,  motor-driven  machines 
for  pulling  vehicles  around  factories  and  railway  stations,  and  motor- 
driven  machine  guns  are  not  automobiles  or  automobile  trucks.  A 
self-propelled  fire  engine,  at  least  if  designed  to  carry  only  such 
persons  as  are  necessary  to  drive  it,  is  not  spoken  of  and  is  not  to  be 
regarded  as  an  automobile.  If,  however,  it  is  specially  designed  to 
carry  firemen  not  employed  in  or  a})out  the  driving  of  the  machine, 
it  must  be  regarded  as  falling  within  the  scope  of  the  statute.  On 
the  other  hand,  automobiles  and  automobile  trucks  equipped  as  hook 
and  ladders,  hose  carts,  etc.,  for  the  use  of  firemen  are  taxable.  A 
chassis  is  an  automobile  within  the  meaning  of  the  statute,  and  the 
tax  is  payable  by  the  manufacturer  of  the  chassis.  Where  a  person 
other  than  the  manufacturer  of  the  chassis  completes  and  sells  an 
automobile,  the  tax  must  be  paid  on  the  com]:)lete  car  less  any  tax 
already  j^aid  on  the  sale  of  the  chassis.  A  usable,  substantially  com- 
pleted automobile  produced  by  assembling  new  parts  of  trucks  and 
cars  is  subject  to  the  tax.     . 


8 

Art.  X.  Automobiles:  Articles  not  taxable. — Used  or  second-hand 
iuitoniobiles  are  not  subject  to  the  tax.  So-called  truck  units,  in- 
tended to  be  attached  to  pleasure  car  chassis  so  as  to  convert  them 
into  trucks,  are  not  taxable  when  sold  separately.  If  sold  in  com- 
bination with  a  new  chassis,  however,  the  tax  is  imposed  on  the  price 
of  the  complete  truck.  A  motor  unit,  designed  to  be  attached  to  a 
bicycle  so  as  to  make  it  self-propelling  like  a  motorcycle,  is  not  tax- 
able when  sold  separately,  but  when  sold  attached  to  a  bicycle  or  to 
a  children's  buckboard  the  complete  vehicle  is  snl)ject  to  the  tax 
as  a  motorcycle  or  automobile.  A  tractor  which  has  no  body  or  pro- 
vision for  carrying  the  load,  but  is  intended  to  haul  trailers,  is  not 
taxable.  If  it  has  a  body,  no  matter  how  small  the  carrying  capacity, 
or  is  designed  for  attachment,  permanent  or  temporary,  to  a  two- 
wheel  trailer  in  such  a  way  as  to  carry  part  of  the  load,  it  is  subject 
to  the  tax  as  an  automobile  truck  or  wagon.  If  sold  in  combination 
with  such  trailer,  the  tax  is  on  the  total  price.  A  four-wheel  trailer, 
complete  in  itself,  having  no  connection  with  an  automobile  except 
the  necessary  coupling  wdien  drawn  by  it,  is  not  subject  to  *the  tax. 
Automobile  bodies,  side  cars  for  motorcycles,  speedometers  and 
other  attachments  and  accessories  to  automobiles  and  motorcycles, 
are  not  taxable  when  sold  separately,  but  they  are  when  sold  as 
part  of  an  automobile  or  motorcycle  or  of  its  equipment,  whether 
standard  or  not. 


(b)  Upon  all  piano  players,  graphophones,  phonographs,  talking  ma- 
chines, and  records  used  in  connection  with  any  musical  instrument, 
piano  player,  graphophone,  phonogi'aph,  or  talking  machine,  sold  by 
the.  manufacturer,  producer,  or  importer,  a  tax  equivalent  to  three 
per  centum  of  the  price  for  which  so  sold ;  and    *    *    * 

Art.  XI.  Piano  players  and  talking  machines. — The  tax  is  3  per 
cent  of  the  price  for  which  piano  plaj^ers,  graphophones,  phono- 
graphs, talking  machines,  and  records  used  in  connection  with  any 
musical  instrument,  piano  player,  graphophone,  phonograph,  or 
talking  machine  are  sold  by  the  manufacturer.  Accessories  to  such 
articles,  other  than  records,  are  not  taxable  unless  sold  in  combina- 
tion therewith.  A  piano  player  is  a  device  designed  to  play  a  piano 
mechanically  and  may  be  separate  from  the  piano  or  incorporated 
in  it.  The  device  and  the  piano  together  are  sometimes  known  as  a 
player  piano.  The  tax  is  upon  the  piano  player  and  not  on  the  com- 
plete player  piano,  unless  the  price  of  the  player  embodied  in  the 
player  piano  can  not  be  separately  determined.  Toy  talking  ma- 
chines are  taxable.  Dictagraphs  and  dictaphones  and  automatic 
organs  are  not  subject  to  the  tax. 


(c)  Fpon  all  moving-picture  films  (which  have  not  been  exposed) 
sold  by  the  manufacturer  or  importer  a  tax  equivalent  to  one-fourth 
of  1  cent  per  linear  foot ;  and 

(d)  Upon  all  positive  moving-picture  films  (containing  a  picture 
ready  for  projection)  sold  or  leased  by  the  manufacturer,  producer, 
or  importer,  a  tax  equivalent  to  one-half  of  1  cent  per  linear  foot; 
and     *     *     * 

Art.  XII.  lEoving-picture  films. — The  tax  is  one-fourth  of  1  cent 
for  each  linear  foot  of  unexposed  moving-picture  films  sold  by  the 
manufacturer,  and  one-half  of  1  cent  for  each  linear  foot  of  positive 
moving-picture  films,  containing  a  picture  ready  for  projection,  sold 
or  leased  by  the  manufacturer.  The  tax  applies  to  the  first  sale  or 
lease  of  new  positive  moving-picture  films,  and  not  to  the  second  or 
any  subsequent  sale  or  lease.  It  does  not  attach  to  films  first  sold  or 
leased 'prior  to  October  4,  1917.  Printed  or  hand-lettered  titles  or 
subtitles  used  in  connection  with  a  picture  production  constitute  part 
of  the  film  and  should  be  included  in  the  length  of  the  film  upon  which 
the  tax  is  computed,  but  if  such  titles  are  in  the  form  of  separate 
slides  or  announcements  the  tax  does  not  attach.  The  tax  does  not 
apply  to  repairs  of  positive  films,  but  does  to  the  negative  film  used 
in  making  such  repairs.  Where  a  laboratory  simply  does  the  me- 
chanical work  of  producing  the  positive  print,  charging  the  owner 
of  the  negative  for  the  materials  used  and  services  rendered,  such 
laboratory  will  not  be  regarded  as  the  manufacturer  of  the  fiJm.  The 
tax  is  upon  the  sale  or  lease  by  the  owner  of  the  film.  The  labora- 
tory, however,  shall  keep  a  record  of  all  such  films  produced,  with, 
the  name  of  the  owner  and  the  length  of  the  film,  such  record  to  be 
available  for  examination  by  internal  revenue  officers,  and  shall  fur- 
nish monthly  to  the  collector  of  internal  revenue  of  the  district  in 
which  it  is  located  a  signed  statement  giving  such  information. 
There  is  no  exemption  from  tax  in  the  case  of  moving-picture  films 
used  exclusively  for  educational,  charitable,  or  religious  purposes. 


(e)  Upon  any  article  commonly  or  commercially  known  as  jewelry, 
whether  real  or  imitation,  sold  by  the  manufacturer,  producer,  or 
importer  thereof,  a  tax  equivalent  to  three  per  centum  of  the  price  for 
which  so  sold;  and    *    *    * 

Art.  XIII.  Jewelry. — The  tax  is  3  per  cent  oi  the  price  for  which 
any  article  commonly  or  commercially  known  as  jewelry,  whether 
real  or  imitation,  is  sold  by  the  manufacturer.  All  articles,  among 
others,  which  have  been  specifically  classified  as  jewelry  by  the  Board 
of  United  States  General  Appraisers  shall  be  deemed  to  be  jewelry. 
Jewelry  includes  ornaments  made  of  gold,  silver,  or  platinum,  or  any 
imitation  thereof,  and  precious  or  semi-precious  stones,  or  imitations 
54383°— 18 2 


10 

thereof,  used  for  personal  adornmenl.     An  article  may  be  jewelry 
although  serving  a  useful  as  well  as  an  ornamental  purpose. 

Art.  XIV.  Jewelry:  Articles  taxed. — Among  others,  the  following 
articles  are  deemed  to  be  jewelry  when  intended  to  be  carried  on  the 
person  and  made  wholly  or  in  part  of  gold,  silver,  or  platinum,  or 
having  the  appearance  thereof:  powder  boxes,  vanity  boxes,  stamp 
boxes,  match  boxes,  cigarette  cases,  cigar  cases,  eyeglass  cases,  chains 
and  holders,  pencils,  lorgnettes,  card  cases,  vinaigrettes,  handkerchief 
holders,  garter,  belt,  and  shoe  bucldes,  suspender  slides,  charms,  em- 
blem pins  and  buttons,  insignia  of  fraternal  societies,  mesh  bags, 
meniorandum  books,  lip  salve  cases,  eyebrow  pencils,  cigar  cutters, 
compasses,  key  chains,  key  rings,  and  similar  articles.  This  list  is 
by  no  means  intended  to  be  exhaustive,  but  merely  to  give  a  general 
notion  of  the  wide  variety  of  articles  taxable. 

Art.  XV.  Jewelry:  Watches. — Watches  not  iised  solely  for  utility 
purposes  are  taxable.  A  watch,  irrespective  of  how  it  is  to  be  worn, 
is  taxable  as  jewelry  if  its  case  or  any  attachment  sold  with  it  is  orna- 
mented with  precious  or  semi-precious  stones  or  with  any  ornamenta- 
tion other  than  engraving  or  engine  turning.  A  watch,  whether  or 
not  otherwise  taxable,  is  subject  to  the  tax  if  sold  with  a  metal  brace- 
let. A  wrist  watch  is  not  subject  to  the  tax  when  sold  with  a,  leather 
band,  webbing,  or  silk  ribbon,  if  neither  the  w^atch  nor  such  attach- 
ment is  ornamented  with  precious  or  semi-precious  stones  or  other- 
wise than  by  engraving  or  engine  turning. 

Ajit.  XVI.  Jewelry:  Articles  not  taxed. — The  following  are  not 
considered  to  be  jewelry:  silver  tableware,  eyeglass  fi-ames,  plain 
opera  and  field  glasses,  clocks,  fountain  pens,  rosaries  and  other 
purely  religious  emblems,  military  and  naval  insignia  required  to  be 
worn,  and  unadorned  hair  combs  made  of  rubber,  shell,  or  celluloid. 
Parts  of  jewelry,  including  mountings,  unset  stones,  and  pearls  tem- 
porarily strung  are  not  taxed  when  sold  for  further  manufacture 
find  resale,  but  are  when  sold  to  a  customer  for  personal  use.  No 
tax  attaches  to  the  sale  of  pieces  of  jewelry  in  combination  if  the 
tax  has  already  been  paid  on  the  pieces  separately,  but  if  the  tax 
has  not  been  paid  on  part  of  the  combination  it  attaches  to  the  sell- 
ing price  of  that  part.  Wliere  a  manufacturer  mounts  diamonds 
belonging  to  a  jeweler,  the  latter  is  liable  to  the  tax  on  the  entire 
article  as  the  producer,  but  where  a  jeweler  provides  a  mounting  for 
a  private  customer's  stone  he  should  pay  the  tax  on  the  price  of  the 
mounting.  Merely  repairing  for  a  customer  jewelry  owned  by  him 
is  not  taxable. 


11 

(f)  Upon  all  tennis  rackets,  golf  clubs,  baseball  bats,  lacrosse  sticks, 
balls  of  all  kinds,  including  baseballs,  footballs,  tennis,  golf,  lacrosse, 
billiard  and  pool  balls,  fisbing  rods  and  reels,  billiard  and  pool  tables, 
cliess  and  checker  boards  and  pieces,  dice,  games  and  parts  of  games, 
except  playing  cards  and  cbildren's  toys  and  games,  sold  by  the  manu- 
facturer, producer,  or  importer,  a  tax  equivalent  to  three  per  centum 
of  the  price  for  which  so  sold ;  and     *     *     * 

Art.  XVII.  Sporting  goods  and  games. — The  tax  is  3  per  cent  of 
the  price  for  which  tennis  rackets,  golf  clubs,  baseball  bats,  lacrosse 
sticks,  balls  of  all  kinds,  including  baseballs,  footballs,  tennis,  golf, 
lacrosse,  billiard  and  pool  balls,  fishing  rods  and  reels,  billiard  and 
pool  tables,  chess  and  checker  boards  and  i^ieces,  dice,  games  and 
parts  of  games,  except  playing  cards  and  children's  toys  and  games, 
are  sold  by  the  manufacturer.  Sleds,  snowshoes,  skis,  and  skates  are 
not  taxed.  Parts  of  sporting  goods  and  accessories  not  enumerated 
are  not  taxable  if  sold  separately.  Heads  and  shafts  of  golf  clubs 
are  not  taxed  until  combined  and*  sold  as  complete  clubs.  Parts  of 
games  are  taxable,  and  if  used  in  a  complete  game  sold  as  such  the 
tax  attaches,  even  though  the  parts  have  been  separately  taxed.  The 
game  of  cribbage  is  taxable  as  a  whole,  although  it  consists  partly  of 
playing  cards  on  which  a  tax  has  been  paid.  Balls  of  all  kinds  are 
taxable,  including  balls  for  putting  the  shot.  Card  games  to  be 
played  by  adults  as  well  as  children,  other  than  ordinary  playing 
cards,  are  subject  to  the  tax. 


(g)  Upon  all  perfumes,  essences,  extracts,  toilet  waters,  cosmetics, 
petroleum  jellies,  hair  oils,  pomades,  hair  dressings,  hair  restoratives, 
liair  dyes,  tooth  and  mouth  washes,  dentifrices,  tooth  pastes,  ai'omatic 
cachous,  toilet  soaps  and  powders,  or  any  similar  substance,  article, 
or  preparation  by  whatsoever  name  known  or  distinguished,  upon  aU 
of  the  above  which  are  used  or  applied  or  intended  to  be  used  or  applied 
for  toilet  purposes,  and  which  are  sold  by  the  manufacturer,  importer, 
or  producer,  a  tax  equivalent  to  two  per  centum  of  the  price  for  wliich 
so  sold;  and     *     *     * 

Art.  XVIII.  Toilet  articles. — Tlie  tax  is  2  per  cent  of  the  price 
for  which  perfumes,  essences,  extracts,  toilet  waters,  cosmetics,  pe- 
troleum jellies,  hair  oils,  pomades,  hair  dressings,  hair  restoratives, 
hair  dyes,  tooth  and  mouth  washes,  dentifrices,  tooth  pastes,  aromatic 
cachous,  toilet  soaps  and  powders,  and  any  similar  substance,  article, 
or  preparation,  by  whatsoever  name  known  or  distinguished,  if  used 
or  applied  or  intended  to  be  used  or  applied  for  toilet  purposes,  are 
sold  hj  the  manufacturer.  Soaps  advertised  or  held  out  as  suitable 
for  toilet  purposes  are  taxable.  Containers  of  perfumes,  if  billed  and 
shipped  separately,  raw  materials,  and  floor  oils,  floor  wax,  kitchen 
soap  powders  and  other  articles  ordinarily  used  for  household  and  not 
for  toilet  purposes,  are  not  subject  to  the  tax.     Concentrated  essences 


12 

sold  to  dniogists  and  mamifactnrers  for  making  toilet  articles,  but 
not  for  use  as  such,  are  not  subject  to  the  tax.    See  also  Article  XXI. 


(h)  Upon  all  pills,  tablets,  powders,  tinctures,  troches  or  lozenges, 
sirups,  medicinal  cordials  or  bitters,  anodynes,  tonics,  plasters,  lini- 
ments, salves,  ointments,  pastes,  drops,  waters  (except  those  taxed 
under  section  three  hundred  and  thirteen  of  this  Act),  essences, 
spirits,  oils,  and  all  medicinal  preparations,  compounds,  or  composi- 
tions wiiatsoever,  the  manufacturer  or  producer  of  which  claims  to 
have  any  private  formula,  secret,  or  occult  art  for  making  or  prepar- 
ing the  same,  or  has  or  claims  to  have  any  exclusive  right  or  title 
to  the  making  or  preparing  the  same,  or  which  are  prepared,  uttered, 
vended,  or  exposed  for  sale  under  any  letters  patent,  or  trade-mark, 
or  which,  if  i?repared  by  any  formula,  published  or  unpublished,  are 
held  out  or  recommended  to  the  public  by  the  makers,  venders,  or 
proprietors  thereof  as  pi-oprietary  medicines  or  medicinal  proprietary 
articles  or  prepax'ations,  or  as  remedies  or  specifics  for  any  disease, 
diseases,  or  alfection  whatever  affecting  the  human  or  animal  body,  and 
which  are  sold  by  the  manufacturer,  producer,  or  importer,  a  tax  equiva- 
lent to  two  per  centum  of  the  price  for  which  so  sold ;  and     *     *     * 

Art.  XIX.  Medicinal  preparations. — The  tax  is  2  per  cent  of  the 
price  for  which  pills,  tablets,  powders,  tinctures,  troches  or  lozenges, 
sirups,  medicinal  cordials  or  bitters,  anodynes,  tonics,  plasters,  lini- 
ments, salves,  ointments,  pastes,  drops,  waters,  essences,  spirits,  oils, 
and  all  medicinal  preparations,  compounds  or  compositions  what- 
soever, are  sold  by  the  manufacturer ;  provided  that 

(1)  The  manufacturer  claims  to  have  any  private  formula,  secret 
or  occult  art  for  making  or  preparing  them ;  or 

(2)  The  manufacturer  has  or  claims  to  have  any  exclusive  right 
or  title  to  making  or  preparing  them ;  or 

(3)  They  are  prepared,  uttered,  vended,  or  exposed  for  sale  under 
any  letters  patent  or  trade-mark ;  or 

(4)  They  are  held  out  or  recommended  to  the  public  by  the  makers, 
venders,  or  proprietors  thereof,  either  (a)  as  proprietary  medicines 
or  medicinal  proprietary  articles  or  preparations,  or  (b)  as  remedies 
or  specifics  for  any  disease  or  affection  whatever  affecting  the  human 
or  animal  body. 

Aet.  XX.  Medicinal  preparations:  Scope  of  tax. — Every  medicinal 
preparation,  compound,  or  composition  which  is  embraced  within 
one  or  more  of  subdivisions  (1),  (2),  (3)  and  .(4)  in  the  preceding 
article  is  subject  to  the  tax.  If,  for  instance,  an  article  is  made  or 
prepared  by  a  manufacturer  claiming  to  have  a  private  formula, 
secret  or  occult  art  for  it,  it  is  taxable,  even  though  it  is  not  pre- 
pared, uttered,  vended,  or  exposed  for  sale  under  any  letters  patent 
or  trade-mark,  and  it  is  not  held  out  or  recommended  to  the  public 
as  a  proprietary  medicine  or  medicinal  proprietary  article  or  prepa- 
ration, or  as  a  remedy  or  specific  for  any  disease  or  affection  of  the 


13 

liiiman  or  animal  body.  Preparations  made  in  accordance  with 
formulas  contained  in  the  United  States  Pharmacopoeia  and  National 
Formiilar}'  by  pharmaceutical  manufacturers,  when  not  held  out 
or  recommended  as  proprietary  medicines  or  medicinal  proprietary 
articles  or  preparations,  or  as  remedies  or  specifics,  are  not  subject 
to  the  tax;  but  if  so  held  out  or  recommended  they  are  taxable, 
although  not  identified  by  any  name,  trade-mark,  or  otherwise. 

Art.  XXI.  Medicinal  preparations :  Who  is  a  "  manufacturer." — 
Within  the  meaning  of  this  subdivision  a  manufacturer  or  producer 
is  a  person  who  prepares  an  article  or  has  it  prepared  and  sells  it, 
and  who  identifies  the  article  by  a  commercial  name,  trade-mark,  or 
trade  name,  or  by  other  means,  or  holds  out  or  recommends  the  article 
as  a  proprietary  medicine  or  medicinal  proprietary  article  or  prepara- 
tion, or  as  a  remedy  or  specific.  If  the  article  or  its  container  has  on 
it  both  a  trade-mark  or  trade  name  of  one  manufacturer  and  the  indi- 
vidual or  business  name  of  another,  the  owner  of  the  trade-mark  or 
trade  name  will  be  deemed  the  manufacturer.  If  the  article  or  its 
container  has  on  it  both  the  commercial  name  of  the  article  and  an 
individual  or  business  name,  the  latter  will  be  deemed  to  designate  the 
manufacturer.  A  person  who  is  emplo.yed  to  make  an  article  and 
receives  for  it  the  cost  of  materials  and  labor,  plus  a  specified  profit, 
shall  be  considered  a  manufacturing  agent,  and  the  person  who  pro- 
cures the  preparation  of  the  article  will  be  considered  the  manufac- 
turer. Wliere  the  owner  of  a*  formula  contracts  with  a  manufacturer 
to  prepare  an  article  according  to  such  formula  and  to  deliver  it  to 
him  in  complete,  salable  form',  the  labels  bearing  the  formula  owner's 
name,  he  is  considered-  the  manufacturer.  A  person  who  bottles  or 
otherwise  prepares  an  article,  and  merely  for  advertising  purposes 
places  on  such  article  the  name  of  any  dealer  who  may  handle  it,  shall 
be  deemed  the  manufacturer  if  the  names  of  both  persons  appear,  but 
if  only  the  dealer's  name  appears  he  shall  be  deemed  the  manufac- 
turer. "  Held  out  or  recommended  "  includes  representation  by  any 
means,  personal  canvass  and  statements  on  the  labels,  in  pamphlets 
and  in  advertisements,  or  otherwise.  A  holding  out  or  recommenda- 
tion intended  for  physicians  only  is  a  holding  out  to  the  public. 

Art.  XXII.  Medicinal  preparations:  Articles  included. — The  word 
"  medicinal  "  is  applicable  to  any  substance  adapted  to  cure  or  alleviate 
disease  or  pain.  Accordingly,  a  medicinal  preparation  is  a  prepara- 
tion of  any  substance  whatever  intended  to  be  applied  for  the  cure 
or  mitigation  of  pain  or  disease.  Many  articles  or  substances  which 
are  not  usually  considered  as  belonging  to  materia  medica  may  be- 
come taxable  medicinal  preparations  by  being  held  out  or  advertised 
as  remedies  for  diseases  affecting  the  human  or  animal  body.  Boric 
acid  when  sold  under  a  trade-mark  as  a  medicinal  prei)aration  is  tax- 
able.   Licorice  put  up  in  sticks,  lozenges,  or  in  other  forms  suitable 


14 

for  medicinal  purposes  and  sold  under  ;i  trade-mark  is  subject  to  tho 
tax.  Food  preparations  as  distinguished  from  medicinal  preparations 
are  not  taxable.  The  taxability  of  a  medicinal  preparation  is  deter- 
mined by  the  manner  in  which  it  is  prepared  or  the  way  in  which  it  is 
put  upon  the  market.  If  an  article  is  advertised  under  the  name  or 
trade-mark  of  the  manufacturer,  or  any  name  in  the  possessive  case 
is  used  on  the  label  or  on  the  literature  describing  the  medicinal  prep- 
aration, or  the  name  of  the  manufacturer  is  made  a  part  of  the  name 
or  title,  or  any  intimation  is  otherwise  given  that  the  article  is  of  dis- 
tinctive origin,  the  tax  is  imposed.  Wliere  medicinal  preparations 
are  sold  under  what  appears  to  be  or  what  is  intended  to  be  a  trade- 
mark appropriated  to  the  article,  the  tax  attaches.  Printing  on  the 
labels  the  directions  and  indications  for  use,  the  dosage,  and  other 
similar  matter,  will  not  alone  render  preparations  made  under  a 
standard  formula  taxable,  provided  the  preparation  is  not  held  out  or 
recommended  as  a  proprietary  preparation  or  as  a  remedy  or  specific. 
Where  medicinal  preparations  are  sold  under  labels  which  do  not 
indicate  that  the  formula  is  published  they  will  be  considered  to  be 
prepared  under  private  formulas,  unless  proof  is  submitted  that  the 
formula  is  not  secret.  The  tax  applies  to  a  medicinal  preparation  held 
out  by  the  producer  to  the  public  as  a  proprietary  medicine  or  as  a 
remedy  for  disease,  although  it  is  prepared  by  a  process  which  merely 
refines  a  natural  substance.  A  "  specific  "  may  be  adapted  for  the 
prevention  of  disease  or  for  its  cure. 

Art.  XXIII.  Medicinal  preparations:  Waters  exempted. — Artificial 
mineral  waters,  not  carbonated,  sold  by  the  manufacturer,  producer, 
or  importer  in  bottles  or  other  closed  containers,  carbonated  waters 
manufactured  and  sold  by  the  manufacturer,  producer,  or  importer 
of  the  carbonic  acid  gas  used  in  carbonating  the  same,  and  natural 
mineral  waters  and  table  waters  sold  by  the  producer,  bottler,  or 
imiporter  in  bottles  or  other  closed  containers  at  over  10  cents  per 
gallon,  all  of  which  are  taxed  under  section  313  of  the  act  of  October 
3,  1917,  are  not  subject  to  the  tax  under  this  subdivision  if  intended 
for  use  soleh'  as  beverages. 


(i)  Upon  all  chewing  gum  or  substitute  therefor  sold  by  the  manu- 
facturer, producer,  or  importer,  a  tax  equivalent  to  two  per  centum 
of  the  price  for  which  so  sold ;  and     *     *     * 

Art.  XXIV.  Chewing  gnm. — The  tax  is  2  per  cent  of  the  price  for 
which  chewing  gum  or  any  substitute  therefor  is  sold  by  the  manu- 
facturer. Substitutes  include  any  imitation  designed  to  take  the 
place  of  chewing  gum.  Where  chewing  gum  is  covered  with  candy 
or  otherwise  combined  with  another  substance,  the  tax  is  on  the 
Avhole  article. 


15 

U)  Upon  all  cameras  sold  by  the  manufacturer,  producer,  or  im- 
porter, a  tax  equivalent  to  three  per  centum  of  the  price  for  which  so 
sold. 

Art.  XXV.  Cameras. — The  tax  is  3  per  cent  of  the  price  for  which 
cameras  are  sold  by  the  manufacturer.  Process  and  motion-picture 
cameras  are  subject  to  the  tax.  A  camera  sold  without  the  lens  is 
taxable,  but  not  a  lens  sold  separately.  Toy  cameras  are  taxable 
if  capable  of  taking  a  picture.  ^ 


Sec.  601.  That  each  manufacturer,  producer,  or  importer  of  any  of 
the  articles  enumerated  in  section  six  hundred  shall  make  monthly 
returns  under  oath  in  duplicate  and  pay  the  taxes  imposed  on  such 
articles  by  this  title  to  the  collector  of  internal  revenue  for  the  district 
in  which  is  located  the  principal  place  of  business.  Such  returns  shall 
contain  such  information  and  be  made  at  such  times  and  in  such  man- 
ner as  the  Commissioner  of  Internal  Revenue,  with  the  approval  of  the 
Secretary  of  the  Treasury,  may  by  regulations  prescribe. 

Art.  XXVI.  Return  of  tax  on  commodities. — Each  manufacturer 
of  any  of  the  articles  hereinabove  enumerated  must  make  monthly 
returns  under  oath  in  duplicate  and  pay  the  taxes  imposed  on  such 
articles  to  the  collector  of  internal  revenue  for  the  district  in  which 
his  principal  place  of  business  is  located.  The  returns  shall  be  made 
on  Form  728  (Appendix  A).  Instructions  for  preparing  will  be 
found  on  the  back  of  the  form.  The  returns  are  to  be  rendered  and 
the  tax  paid  on  or  before  the  last  day  of  each  month  covering  the 
transactions  of  the  preceding  month,  the  first  return  to  cover  all 
transactions  since  October  3.  1917.  ^"^Tiere  articles  are  sold  over  a 
period  of  time  under  an  agreement  for  a  quantity  rebate,  the  tax,  if 
originally  computed  on  the  gross  price,  may  be  adjusted  in  the  re- 
turn for  the  month  in  which  the  price  is  finally  determined.  Branch 
houses  should  in  general  make  reports  to  the  parent  house,  which  is 
liable  to  make  monthly  returns  of  the  sales  of  the  branch  house.  An 
itinerant  manufacturer  should  make  return  and  pa}^  the  tax  to  the 
collector  of  the  district  where  the  sales  are  made.  The  books  of  every 
person  liable  to  the  tax  shall  be  open  at  all  times  for  inspection  by 
examining  internal  revenue  officers. 


TAX  ON  SALE  OF  NONALCOHOLIC  BETEKAOES. 

Sec.  313.  That  there  shall  be  levied,  assessed,  collected,  and  paid — 

Art.  XXVII.  General  provisions. — In  general  Articles  I,  II,  and 
IV  to  VII  inclusive  of  these  regulations  apply  to  this  tax  as  well 
as  to  the  tax  on  the  sale  of  automobiles,  etc. 


(a)  Upon  all  prepared  sirups  or  extracts  (intended  for  use  in  the 
manufactiu'e  or  production  of  beverages,  commonly  known  as  soft 
drinks,  by  soda  fountains,  bottling  establishments,  and  other  similar 
places)  sold  by  the  manufacturer,  producer,  or  importer  thereof,  if  so 
sold  for  not  more  than  $1.30  per  gallon,  a  tax  of  5  cents  per  gallon ;  if 
so  sold  for  more  than  $1.30  and  not  more  than  $2  per  gallon,  a  tax  of 
8  cents  per  gallon ;  if  so  sold  for  more  than  $2  and  not  more  than  $3 
per "  gallon,  a  tax  of  10  cents  per  gallon ;  if  so  sold  for  more  than  $3 
and  not  more  than  $4  per  gallon,  a  tax  of  1.5  cents  per  gallon ;  and  if  so 
sold  for  more  than  $4  per  gallon,  a  tax  of  20  cents  per  gallon  ;  and    *    *    * 

Art.  XXVIII.  Sirups  and  extracts. — The  tax  is  based  on  the  price 
for  which  prepared  sirups  or  extracts,  if  intended  for  use  in  the 
manufacture  or  production  of  beverages,  commonly  Imown  as  soft 
drinks,  by  soda  fountains,  bottling  establishments,  and  other  similar 
places,  are  sold  by  the  manufacturer.  See  also  Article  III.  The  pos- 
sible selling  prices  and  the  corresponding  tax  per  gallon  in  each  case 
are  as  follows : 

Price.  Tax. 

Not  more  than  $1.30  per  gallon 5  cents. 

Between  $1.31  and  $2  per  gallon 8  cents. 

Between  $2.01  and  $3  per  gallon 10  cents. 

Between  $3.01  and  $4  per  gallon 15  cents. 

More  than  $4  per  gallon 20  cents. 

Art.  XXIX.  Sirups  and  extracts:  Use  of  terms. — A  "prepared 
sirup  "  is  a  simple  sirup  with  flavoring  and  perhaps  other  materials. 
A  simple  sirup,  which  is  not  taxable,  is  a  preparation  of  sugar  and 
water  or  rock  candy  and  water.  An  "  extract  "  is  a  preparation  sup- 
posed to  possess  the  characteristic  property  or  virtue  of  the  original 
substance  in  concentrated  form,  and  includes  essences,  flavoring  ex- 
tracts, and  the  like.  A  "  soft  drink  "  is  a  nonintoxicating  beverage, 
containing  less  than  one-half  per  cent  of  alcohol.  "  Other  similar 
places  "  include  all  places  where  soft  drinks  are  sold. 

(16) 


17 

Art.  XXX.  Sirups  and  extracts :  Scope  of  tax. — Foam,  concentrates, 
acid  solution,  cocoa  paste,  ginger  ale  paste  and  emulsions,  and  ordi- 
nary household  extracts  like  vanilla,  are  subject  to  the  tax  when  sold 
if  intended  for  use  in  the  production  of  soft  drinks.  Extracts  in- 
tended for  use  for  culinary  purposes  or  in  the  manufacture  of  ice 
cream  are  not  taxable.  "Sundae  dressings,"  used  exclusively  for 
pouring  over  ice  cream,  are  not  taxable.  Prepared  sirups  and  ex- 
tracts used  by  rectifiers  of  spirits  and  as  bar  flavors  are  not  taxable. 
An  extract  sold  to  another  extract  or  sirup  manufacturer  for  use  in 
the  production  of  a  prepared  sirup,  which  is  to  be  sold  as  such,  is 
not  subject  to  the  tax,  but  the  manufacturer  of  the  prepared  sirup 
must  pay  the  tax.  No  tax  is  imposed  upon  sirups  or  extracts,  as 
such,  used  by  the  maker  for  further  manufacturing  purposes  and 
not  sold  by  him. 


(b)  Upon  all  unfermented  grape  juice,  soft  drinks,  or  artificial  mineral 
waters  (not  carbonated),  and  fermented  liquors  coutaiuing  less  than 
one-half  per  centum  of  alcohol,  sold  by  the  manufacturer,  producer,  or 
importer  thereof,  in  bottles  or  other  closed  containers,  and  upon  all 
ginger  ale,  root  beer,  sarsaparilla,  pop,  and  other  carbonated  waters 
or  beverages,  manufactured  and  sold  by  the  manufacturer,  producer, 
or  importer  of  the  carbonic  acid  gas  used  in  carbonatiug  the  same,  a 
tax  of  1  cent  per  gallon ;  and     *     *     * 

.  Art.  XXXI.  Grape  juice  and  other  uncarbonated  soft  drinks. — The 
tax  is  1  cent  for  each  gallon  of  unfermented  grape  juice,  soft  drinks, 
and  artificial  mineral  waters,  not  carbonated,  and  fermented  liquors 
containing  less  than  one-half  per  cent  of  alcohol,  sold  by  the  manu- 
facturer in  bottles  or  other  closed  containers.  The  tax  is  none  the 
less  payable  because  a  tax  may  have  been  paid  on  extracts  or  pre- 
pared sirups  enterings  into  the  manufacture  of  such  soft  drinks. 
The  manufacturer  may  be  a  bottler  or  the  proj)rietor  of  a  soda 
fountain.  Carbonated  fermented  liquors  containing  less  than  one- 
half  per  cent  of  alcohol  are  to  be  classed  as  carbonated  beverages  and 
not  as  fermented  liquors  within  the  meaning  of  the  statute,  and  are 
accordingly  not  directly  taxed  unless  manufactured  and  sold  by  the 
manufacturer,  producer,  or  importer  of  the  carbonic  acid  gas  used 
in  curbonating  them.  Sweet  apple  cider  is  taxed  if  it  contains  less 
than  one-half  per  cent  of  alcohol  and  no  added  sugar. 

Art.  XXXII.  Ginger  ale  and  other  carbonated  beverages. — The  tax 
is  1  cent  for  each  gallon  of  ginger  ale,  root  beer,  sarsaparilla,  pop, 
soda  water,  and  other  carbonated  waters  and  beverages  manufactured 
and  sold  by  the  manufacturer  of  the  carbonic  acid  gas  used  in  car- 
bonatiug the  same.  The  tax  attaches  when  the  person  who  (a) 
manufactures  and  (b)  sells  such  waters  and  beverages  is  also  (c)  tho 
54383°— l.S 3 


18 

maniifnctnror.  producer,  or  importer  of  the  carbonic  acid  gas  used  in 
their  manufacture.  A  soda  fountain  proprietor  manufacturing  his 
own  carbonic  acid  gas  must  pay  tlie  tax  on  the  carbonated  drinks  dis- 
pensed at  such  fountain.  Carbonated  waters  or  beverages  are  not 
taxable  when  the  manufacturer  buj^s  his  carbonic  acid  gas  and  pays 
the  tax  of  5  cents  per  pound.    See  also  Article  XXXI. 


(c)  Upon  all  nntui-al  mineral  \,nters  or  table  waters,  sold  by  the  pro- 
ducer, bottler,  or  importer  tliereof,  in  bottles  or  other  closed  containers, 
at  over  10  cents  per  gallon,  a  tax  of  1  cent  per  gallon. 

Art.  XXXIII.  Natural  mineral  waters. — The  tax  is  1  cent  for 
each  gallon  of  natural  mineral  waters  or  table  waters  sold  by  the  pro- 
ducer, bottler,  or  importer  in  bottles  or  other  closed  containers  at  over 
10  cents  per  gallon.  A  mineral  water  sold  just  as  it  comes  from  the 
groiuicl,  except  for  filtration,  is  subject  to  the  tax.  Distilled  waters, 
aerated  waters,  and  artesian  well  waters  sold  for  drinking  purposes 
are  subject  to  the  tax.  A  "bottler"  is  the  producer  or  any  person 
who  puts  a  liquid  in  bottles  or  other  closed  containers  and  sells  it. 


Sec.  314.  That  each  such  manufacturer,  producer,  bottler,  or  importer 
sliall  make  monthly  returns  under  oath  to  the  collector  of  internal 
revenue  for  the  district  in  which  is  located  the  principal  place  of  busi- 
ness, containing  such  information  necessary  for  the  assessment  of  the 
tax,  and  at  such  times  and  in  such  manner,  as  the  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
may  by  regulation  prescribe. 

Art.  XXXIV.  Ueturn  of  beverage  tax. — Each  manufacturer,  pro- 
ducer, bottler,  or  importer  of  any  of  the  articles  hereinabove  enu- 
merated must  make  monthly  returns  under  oath  in  duplicate  and 
pay  the  taxes  imposed  on  such  articles  to  the  collector  of  internal 
revenue  for  the  district  in  which  his  principal  place  of  business  is 
located.  The  returns  shall  be  made  on  Form  726  (Appendix  B). 
Instructions  for  preparing  will  be  found  on  the  back  of  the  form. 
The  returns  are  to  be  rendered  and  the  tax  paid  on  or  before  the  last 
day  of  each  month  covering  the  transactions  of  the  preceding  month, 
the  first  return  to  cover  all  transactions  since  October  3,  1917. 
AYhere  articles  are  sold  over  a  period  of  time  under  an  agreement  for 
a  quantity  rebate,  the  tax,  if  originally  computed  on  the  gross  price, 
may  be  adjusted  in  the  return  for  the  month  in  which  the  price  is 
finally  determined.  Branch  houses  should  in  general  make  reports 
to  the  parent  house,  which  is  liable  to  make  monthly  returns  of  the 
sales  of  the  branch  house.    An  itinerant  manufacturer  should  make 


19 

return  and  pay  the  tax  to  the  collector  of  the  district  where  the  sales 
are  made.  The  books  of  every  person  liable  to  the  tax  shall  be  open 
at  all  times  for  inspection  by  examining  internal  revenue  officers. 


Sec.  315.  That  upon  all  carbonic  acid  gas  in  drums  or  other  contain- 
ers (intended  for  use  in  the  manufacture  or  production  of  carbonated 
water  or  other  drinks)  sold  by  the  manufacturer,  producer,  or  importer 
thereof,  there  shall  be  levied,  assessed,  collected,  and  paid  a  tax  of  5 
cents  per  pound.    Sucli  tax  shall  be  paid  by  the  purchaser  to  the  vendor 
thereof  and  shall  be  collected,  returned,  and  paid  to  the  United  States 
by  such  vendor  in  the  same  manner  as  provided  in  section  five  hundred 
and  three. 
Art.  XXXV.  Carbonic  acid  gas. — The  tax  is  5  cents  for  each  pound 
of  carbonic  acid  gas  in  drums  or  other  containers  sold  by  the  manu- 
facturer, if  intended  for  use  in  the  manufacture  or  production  of  car- 
bonated water  or  other  drinks,  including  fermented  liquors  contain- 
ing less  than  one-half  per  cent  of  alcohol.     Carbonic  acid  gas  used 
in  drawing  beer  from  containers,  or  in  the  operation  of  refrigerating 
plants,  or  in  preserving  food  products,  or  in  the  manufacture  of  bev- 
erages containing  one-half  per  cent  or  more  of  alcohol,  is  not  subject 
to  the  tax.    In  all  cases  of  sales  of  carbonic  acid  gas  for  use  other  than 
in  the  manufacture  of  carbonated  water  or  other  drinks,  the  manu- 
facturer must  prominently  stamp  on  or  affix  to  the  container  a  warn- 
ing, as  follows:  "Federal  tax  not  paid.     Unlawful  to  use  in  the 
manufacture  of  beverages."     Whoever  disregards  such  warning  is 
liable  to  prosecution  as  provided  in  Article  XL. 

Art.  XXX VI.  Eeturn  of  carbonic  acid  gas  tax. — The  tax  is  to  be 
paid  to  the  manufacturer  by  the  purchaser  of  the  carbonic  acid  gas 
at  the  time  of  sale,  and  the  former  must  collect  the  amount  of  the  tax 
and  make  monthly  returns  under  oath  in  duplicate  on  Form  726 
(Appendix  B)  and  pay  the  taxes  so  collected  to  the  collector  of 
internal  revenue  of  the  district  in  which  his  principal  office  or  place 
of  business  is  located.  Instructions  for  preparing  will  be  found  on 
the  back  of  Form  726.  The  returns  are  to  be  rendered  and  the  tax 
paid  on  or  before  the  last  day  of  each  month  covering  the  transac- 
tions of  the  preceding  month,  the  first  return  to  cover  all  transactions 
since  October  3, 1917.    See  also  Article  XXXIV. 


AD3IIXTSTEATiyE  rROYISIONS. 

Sec.  1007.  That  (a)  if  any  person,  corporation,  partnership,  or 
association  has  prior  to  May  ninth,  nineteen  luuulred  and  seventeen, 
made  a  bona  fide  contract  with  a  dealer  for  the  sale,  after  the  tax 
takes  effect,  of  any  article  (or,  in  the  case  of  moving-picture  films, 
such  a  contract  with  a  dealer,  exchange,  or  exhibitor,  for  the  sale 
or  lease  thereof)  upon  which  a  tax  is  imposed  under  Title  III,  IV, 
or  VI.  or  under  subdivision  thirteen  of  Schedule  A  of  Title  VIII,  or 
under  this  section,  and  (b)  if  such  contract  does  not  permit  the  adding 
of  the  whole  of  such  tax  to  the  amount  to  be  paid  under  such  contract, 
then  the  vendee  or  lessee  shall,  in  lieu  of  the  vendor  or  lessor,  pay  so 
much  of  such  tax  as  is  not  so  permitted  to  be  added  to  the  contract 
price. 

The  taxes  payable  by  the  vendee  or  lessee  under  this  section  shall 
be  paid  to  the  vendor  or  lessor  at  the  time  the  sale  or  lease  is  consum- 
mated, and  collected,  returned,  and  paid  to  the  United  States  by  such 
vendor  or  lessor  in  the  same  manner  as  provided  in  section  five  hun- 
dred and  three. 

The  term  "  dealer  "  as  used  in  this  section  includes  a  vendee  who 
purchases  any  article  with  intent  to  use  it  in  the  manufacture  or  pro- 
duction of  another  article  intended  for  sale. 

Art.  XXXVII.  Transfer  of  burden  of  tax. — If  a  manufacturer  has 
prior  to  May  9,  1917,  made  a  bona  nclo  contract  with  a  dealer  for 
the  sale  after  the  tax  takes  effect  of  any  article  upon  which  a  sales 
tax  is  imposed,  and  such  contract  does  not  permit  the  adding  of  the 
whole  of  such  tax  to  the  amount  to  be  paid  under  such  contract, 
then  the  dealer  shall  pay  so  much  of  such  tax  as  is  not  so  permitted 
to  be  added  to  the  contract  price.  This  applies  to  contracts  with 
a  dealer,  exchange,  or  exhibitor  for  the  sale  or  lease  of  moving- 
picture  films.  The  term  "  dealer "  does  not  refer  to  or  include  a 
purchaser  for  his  own  use,  unless  such  use  is  the  manufacture  or 
production  of  another  article  intended  for -sale.  A  foreign  govern- 
ment, or  a  State  or  any  political  subdivision  thereof,  buying  or 
leasing  an  article  for  its  own  use  is  not  a  dealer,  nor  in  the  case  of 
moving-picture  films  is  it  deemed  an  exhibitor  or  exchange.  This 
section  permits  an  adjustment  of  the  tax  between  the  manufacturer 
and  dealer,  but  it  does  not  affect  the  liability  of  the  manufacturer 
to  return  and  pay  the  tax  to  the  Government. 

Art.  XXXVIII.  Payment  and  return. — The  taxes  payable  by  the 
dealer  hereunder  shall  be  paid  to  the  manufacturer  at  the  time  the 
sale  or  lease  is  consummated,  and  such  manufacturer  shall  collect  the 
amount  of  the  tax  from  the  dealer  and  shall  make  monthly  returns 

(20) 


21 

under  oath  in  duplicate  on  Form  728  (Appendix  A)  or  Form  T26 
(Appendix  B)  and  pay  the  taxes  so  collected  to  the  collector  of 
internal  revenue  of  the  district  in  which  his  principal  office  or  place 
of  business  is  located,  as  directed  in  Article  XXVI  and  Article 
XXXIV.  

Sec.  1008.  That  in  the  payment  of  any  tax  under  this  Act  not  pay- 
able by  stamp  a  fractional  part  of  a  cent  shall  be  disregarded  xmless  it 
amounts  to  one-half  cent  or  more,  in  which  case  it  shall  be  increased 
to  one  cent. 
Art.  XXXIX.  Computation  of  tax. — ^In  computing  the  tax  a  frac- 
tional part  of  a  cent  should  be  disregarded  unless  it  amounts  to  one- 
half  cent  or  more,  in  which  case  it  should  be  increased  to  a  full  cent. 


Sec.  1004.  That  whoever  fails  to  make  any  return  required  by  this 
Act  or  the  regulations  made  under  authority  thereof  within  the  time 
prescribed  or  who  makes  any  false  or  fraudulent  return,  and  whoever 
evades  or  attempts  to  evade  any  tax  imposed  by  this  Act  or  fails  to 
collect  or  truly  to  account  for  and  pay  over  any  such  tax,  shall  be  sub- 
ject to  a  penalty  of  not  more  than  $1,000,  or  to  imprisonment  for  not 
more  than  one  year,  or  both,  at  the  discretion  of  the  court,  and  in  addi- 
tion thereto  a  penalty  of  double  the  tax  evaded,  or  not  collected,  or 
accounted  for  and  paid  over,  to  be  assessed  and  collected  in  the  same 
mamier  as  taxes  are  assessed  and  collected,  in  any  case  in  which  the 
imnishment  is  not  otherwise  specifically  provided. 

Art.  XL.  Penalties. — In  addition  to  the  penalties  provided  above 
other  punishment  for  failure  to  comply  with  the  law  and  regulations 
is  prescribed  by  section  3176  of  the  Eevised  Statutes  as  amended 
and  by  other  sections  of  the  internal  revenue  laws. 


Sec.  1005.  That  the  Commissioner  of  Internal  Revenue,  with  the  ap- 
proval of  the  Secretary  of  the  Treasury,  is  hereby  authorized  to  make 
all  needful  rules  and  regulations  for  the  enforcement  of  the  provisions 
of  this  Act. 

Art.  XLI.  Promulgation. — In  pursuance  of  the  statute  the  fore- 
going regulations  arc  hereby  made  and  promulgated  and  all  rulings 
inconsistent  herewith  are  hereby  revoked. 

Daniel  C.  Eoper, 
Commissioner  of  Internal  Revenue. 

Approved  May  31,  1918 : 
L.  kS.  RowE, 

'Acting  Secretary  of  the  Treasuiy. 


APPENDIX  A. 


pyilED  STATES  isTKi;.s*t  RBTXSTyt 


WAR  TAX  ON  COMMODITIES 

(.TlU*  VT,  ti«llcn3  col  Bad  iCl,  Aal  Oit,  3,  U17.) 

Rtiam  <4  mam^adaa,  pnJucer,  or  taiperUrfor  tht  TnotA  </  . 


J9 


Z 
(T 

H  ARTICLES 

UJ  — » 

'^  (ff)  AaLmoiita,  mdterq,c^a.  «/<  .  _ 

<  {V)  Pi SFK players.  ;faphopher^.  at. 

?  {e}  M^'Kipldar<fit.-nj{naleMpeuJ'. 

—  (<0  PatUite  mcXini  pitturt  films 

Q  (t^  lUalot  (mdathin /a^ry 


(£ot«reflRUi«niSs<]d'«tte%ov9.) 


n^  1 


(Con«Ttorw!n  stamp  sbtm.DaiDey 
of  ati.'lK  6un  ffatoot  p«yTneoI./ 


lUfOUKTOf  £UE5 


8ATC 


3% 


J_. 


(/>  r^inf*  ret^ets.  felf  eftdt.  Ac. 


;  tMOUHI  Of  5*L£Si  AAtE  j 

K. 


(AJ  PiSs.  tsUets.  f^xcJeri.A l.^ 

(/)  Cktaint  (ten 1 

(J)  CantroJ^ .-. . > J 


An»anit^  tsi  due  {aifa  anairrt  in  more!)) -. -.. -..- ; -^ ...... — .,_.... — anJ  Tr":  OiJlari  '._S^ ^_ 

/  nlermly  stttar  (or  a^rm)  tiad  lit foregtini  Is  a  Out  retem  «/ Uu  amooni  «/ acr  attt*  taxvtt  At  ifni  iwiV  wammJtUti  Att  jscia iht  ^hosfnamti  manufati:ir9, 
pniauT.  or  /mpcrier  /or  tkt  monUi  dott  $laUJ. 

SaorAts  and  tuhttriltJ  htfon  roe  dUt J^  of ..— ,  19  SigntJ , ™_-  ! 


DO  NOT  DETACH 


WAR  TAX  CN  COMMOOmES  DONOT«tACM 

(Ts>k^>  ^'Cru^o  eco  K>d  eoi,  Ae(  Oct.  3,  i^.7. ) 

Atem  ^  mam^Qdanr.  prsdixer.  «r  impcrkrixn  (he  tmnih  of ...  19 

fOS  CASHIEJ  IN  COlUCrOrS  OFTKI 


CZdUt  r&tu  ftad  Addraefl  4tenr«.) 


i  . 


'!JLVOOKru?S»L£S 


{a)  Atdomohila,  tnAnre^la.  cfc  — I S 

(il  PiaTKptaiiert.erapJtop/K'XM.dt.]..^ 

(f)  Mocir^ptat;i«jVtrj{n^crpeseJ'L.. — . 

((/)  PailUee  mosint  pidnit  fjm» 1 ]  l<.aft 


RJkTS 


3% 
\t.aft. 


n     (g)  Peef^  ImttaUon  Jaetin/^ 


(/>  Tmnts  rac^eU.  gsij  tfait,  tte^ 

(l)  Prrfumu.  tsstntea,  eft 

(A)  Pifli.  tahltti.  p«pJ«r*.cfe 

(/)  €hca,trt$  giUK 

{/)  Ceman 


AMOU.->it  OF  SALES    fUTE 


AmeaM  af  ftu  i/uz  (m/^r  jnwcmf  to  tfer£)  . 


_-  anrf  v^  ifegcra  I 


«.-!- 


/  eaUJi/  Old  ififj  (t  a  hue  iop'j  t4  tfx  Urtjvfni  moorn  r^um. 


SCTt.—Seri  hots  ffx  ortginal  emJ  dirpfhat;  qf  iJih  rritcm  cut  (At  featfS, 

fnpalti  jUUJ  In.  telth  the  amouni  &r  ta^  due^  to  tht 


Stpwi- 


VO  NOT  D£TACa 


WAR  TAX  ON  COMMODITIES 


OO  NOT  C£TACH 


CT1U9  VI,  &3Clluii3  tXCaai  eoi,  Aa  UtL  3,  IC17J 


NOTICE 


Bt  lotVriT  of  llie  Art  of  OcroVer  5.  I9I7.  il-e  nmoun!  of  tai  jliowtj  hv  t^il  rrtura  lo  Sf  -lue  i»  hef^y 
■actM  lad  m*Je  piytMc  on  tV.r  ^jbrnisjioo  of  tKi»  felim  «nH  ml  [s'r/  ifiaii  ir,;  l^it  djy  of  ibe  mfrnlb  followinj 
ibf  mo-ih  !or  which  tSe  r«yra  U  made.  Who-vex  Uili  Co  pay  •■jch  i4i  wSen  du*  rlicrcby  b«&ma  lij^blc  to  • 
pen»!ty  of  0  pfi  ceol  ol  the  cmotnt  cf  ite  i»x  pLi  ialt/at  4t  tii  i*tc  ol  I  pc/  ceni  p«  moalii  K^d  mci  peotJty 
EQuit  b«  «dJc«l  to  tlie  r^'^'-'t  «t  the  IaX  wcu  paid. 

t  *  DANIEL  C.  ROPER. 

_  Commluiona  o/  Inlcinal  Raenu$. 

^  Amount  cf  taz  pafj  (fnter  omount  fn  ur>rJs) _ , 


Tui-iyT  wlJUnL-r  i.>  i-.- J'^  '  jJIrrij  In  noosn  »;,.»•.■.  .t  a  Li  avt  si 
uBuokor  Addtiiit  uuwiiiiav:,  pl«u«  auks  pie^r  cbuifOik 


WOKTM  AND  AMOUNT  OF  TAX 
Co  bo  Clied  In  b7  tox^v*' 


For  the  moTdh  o/ 


^,!9 


.  end -[^  Dollars  S  .. 


OFFICE  OF 
COLLECTOR  OF  INTERNAL  REVENUB 


ColtutoT  cf  tntcTfic!  fiatniM 


(23) 


24 

APPENDIX  A.     (Back.) 


INSTRUCTIONS 

1.  TVhatJs  taxod.— A  t.ix  at  tho  raU-e  Ajxrifiod  is  Imposed  on  iho  following  clawoe  M  co^)mo.^iti'^9,  sold  by  (hf  mcnufacturcr, 
ducor,  vr  uuport'Cr  (and  with  respect  to  class  (rf),  also  upon  those  leoocd  by  tlie  maQufactiiror,  producor,  ■     ' 


,  or  unporter): 


ARTICLES!. 


■}? 


(a)  Automobiles,  motor  cycles,  etc. — Automobilea,  automobile  trucks,  automobile  wagons, 

and  hiotor  cycle?. 
(6)  Piano  |it»yers,  graphophonos,  etc.— Piano  players,  gniphophonr*^,  phonngraphf,  talking 

it:;irhuie?,  and  rt-oor^B  used  in  ctnnortioii  wiLu  ajiy  musical  iii^lruinenf.,  piruio  player, 
<         pniphophoDo,  phoijopraph,  or  talking-machine.  ,  .......-.: 

(c)  Movlng-pU'turo  films  i^h^'^^po^'^n ^ • '      "  '' L. 

(d)  Positive  movIiiK-plcture  lllmf*  (oontaininy  a  picture  ready  for  projection) 

(e)  Je*yo!ry.— Any  article  commonly  or  oominerciaUy  known  as  jewelry,  whether  real  or  imitation. 

(/)  Tennis  rackets,  golf  clubs^  etc.— Tti.  lis  racket",  #*iU  clubs,  baseball  bati,  lticros.«e  sticks. 
bally  of  all  kind.>),  including  bi^sebalU,  ioot  balls,  tennie,  golf,  lacro^so,  billiard  and  pool 
, balls,  fiahiiig  rodi  and  reeJs,  billiard  and  p'wl  Ublea,  ch«.-^3  and  checker  boards  and  piece:?, 
dico,  games  and  parts  ol  garner,  except  playing  cards  and  children'?  toys  and  c^mc-s. 

{g)  Perfumes,  essences,  etc. — If  used  or  applied  or  intended  to  be  used  or  applied  for  toilet 
purposoa,  txsrfumos,  esijonces,  extracts,  loilet  waters,  cosmetic?,  petroleum  jcllie-^,  bair 
oib,  pomados,  hair  dressin^^,  hair  rcytoratives,  hair  dyea,  tooth  and  raouth  washcf^,  denti- 
Irice.-*,  tooth  pai'tos,  aroQiatic  cachou:*,  toilet  e'japs  ana  powdery,  or  any  similar  oubiitanco, 
article,  or  preparation  by  whatsoever  name  knuwii  or  distinguished. 

(^)  Pills,  tablets,  powders,  etc. — rills,  tabh-te,  puwdere,  tiiieturfs,  troebea  or  lozengc-a,  sirups, 
Medicinal  oirdiala  oy  bitters,  auod\^K■s,  tonice,  plflfiters,  linimcatM,  sahra,  ointmenta, 
paste**,  drops,  watens  (except  natur.il  mineral  watera  or  table  waters,  artificial  mincnil 
wst-^rei  (not  carbonated)  and  carbonated  waters,  taxed  under  Sec.  313of  tuch  act  of  October 
S,  11*17),  CPscncee,  spirits,  oil?,  and  all  inedicinal  prepanitiona,  compounds,  or  compoeitiona 
whatsoever,  the  manufacturer  or  pn>iucer  of  which  claims  to  have  any  private  formula," 
secret,  or  occult  art  for  making  or  preparint,'  tho  same,  or  has  or  claims  to  hm'e  any  exclusive 
right  or  titio  to  the  making  or  prejianng  the  same,  or  which  are  prepared,  utteied,  vended, 
or  exposed  for  sale  under  any  lettere  patent,  or  txade-mark,  or  which,  if  prepared  by  any 
formula,  published  or  unpublished,  are  held  out  or  recopimended  to  tho  public  by  the 
makers,  vendefs,  or  proprietors  thereof  as  proprietary  medicines  or  medicinal  proprietary 
trticleSjOr  preparations  or  ati  remedies  or  specifics  for  any  diaease,  difieaeee,  or  affectioo 
wh^atevcr  affecting  the  hrmian  or  anima!  body. 

(i)  Chewing  gum  .or  tubptitute  therelor ^.. — .-. ..- ,- ^.^ - 


3  per  cent  of  tho  price  f. 

wliich  eold. 
S  per  cent  of  tho  prico  (o 
which  bold. 

\  cent  ppr  linear  foot. 
I  rvnt  per  linear  foot. 
3  p(  r  cent  of  tho  prico  lor 

which  y-'ld. 
3  prr  cent  of  tho  prico  'oi 

which  sold- 


2  per  cent  of  the  price  tor 
which  sold. 


2  per  cent  of  the  price  for 

which  bold. 


(J)  Cameras. 


2  per  cent  of  tho  price  for 
which  sold. 

3  per  cent  of  the  price  for 
which  sold. 

2.  When  tax  takes  effect, — October  4, 19l7.  The  first  return  should  covei'  all  taxable  commodities  sold  or  leased  from  October 
4to31,  niciu?ivo.,  ,         „         j  .       . 

3.  Wlio  arc  required  to  make  rettims  and  pay  tax,— Every  manufacturer,  producer,  or  imporier  who  Sells,  and  m  the  caae 
•of  cla55  (rf)  who  pcUa  or  leases,  any  of  the  above  commodities. 

4.  Wbeu  must  returns  be  made  and  taxes  paid.— On  or  before  the  laat  day  of  November,  1917.  and  of  each  month  thereafter 
Each  return  must  co\er  all  the  taxable  transactions  of  the  preceding  month.  -  .     .   '     -     • 

6.  To  whom  shall  returns  be  made  and  tax  paid.— To  the  Collector  of  Internal  Revenue  of  tho  district  in  which  the  principal 
ofEce  or  place  of  business  of  the  manufacturer,  producer,  or  importer  is  located.  "(The  address  of  tho,  Collector  is  et;imi>€d  on  the  tace 
of  the  return.)  ,  ,  .  ,      .     ■        ,  l    j 

6.  Amount  of  sales,— (a)  For  all  commodities,  except  classee  (c)  and  (d),  enter  the  net  quantitj' of  sales  during  the  month,  deter- 
mined by  deducting  from  the  gross  quantity  of  sales  during  such  month  any  quantity  Kcld  during  any  previous  month  on  which  the  lax 
toa^  paid  au4  which  hae  been  returned  or  for  which  credit  hae  been-allowed  for  any  other  reason. 

(6)  For  moving-picture  fijms  of-class  (c)  enter  the  total  number  of  linear  feet  sold  during  the  month,  and  for  mov-ing-picture  time 
of  class  (i)  enter  the  total  number  of  linear  feet  sold  or  leaaed  during  the  month.       ,,,     ,  ^  .  .  .    ,^       ^ 

7.  Computation  of  tax.— In  computing  the  tax  a  fractional  part  of  a  cent  should  be  dropped  umeee  it  amounts  to  one-half  cent  or 
more,  in  which  case  it  should  be  injcreaaed  to  1  cent. 

8, 
cate  ; 

9. 

$1,000,  or  imprisonment  for  not  more  than  one  year,  of  both. 

For  penalty  for  failure  topaytax,9ee*'Notice"on£aceof  receipt* 


DANIEL  C,  ROPER, 
Caanswiioner  of  InUrnal  Revenue 


approved: 

L.  S.  ROWE,  ,       ^ 

4iiling  jSecretvy  o/tht  SCy^^^** 


25 


APPENDIX  B. 


tTNlTEJ)  STATES  I.ntEKNaL  HEVENU^ 
6m  UutrucUosj  «b  bkck 


•WAR  TAX  ON  BEVERAGES 

(Title  111,  Soctiooj  il3  and  315.  Act  Oct.  3, 1917) 

RUum  of  manufadurcT,  producer,  or  impartef  for  Ournonth  of  . 


,» 


(Eats'  11UB0  tsd  addfui  ftt>0T«)' 


\of  djtrlct  &ad  date  o!  psynwat./ 


ARHOfS 

QyAWTTTT  SOLD 

RATE 

AMOUNT  OF  TAX 

{•;  PREPAJLEO  SIRUPS  OR  EXTXACTS 

NO.  ULIOKS  SOU 

bi«r>U. 

'■      ICt, 
AMOUIfT  OF  TAS 

{<!  «rj  i)  S,ff  yW/iti,  «rf<|(d«l  -/««»•/ 

(.Jta-) 

(papUM) 

(pBfMwD 

GOLO   AT 

4fJ« 
j« 
.19 
Jf 

,     ! 

0)  .Vflfuro'-'r^./icWfli^rfei/iirrffn. 

W*r*  [A*i  ii  J* »V*,(  .^.t4«  j;jff  1 

Mof  (Am  «J.-i«  «W  M(  aart  U«t  f  JJ0  | 

■ 

(rf)  Ctkn,c  atli  ft  It  ^'Bm  v  WAcr 
anUlr^t .  - 

(pa«b) 

1      pamiitn.                    « 

.... 

.     1          1 

~ 

/  soUmnlii  sma  (or  afim)  UuU  lit  /vTeg^lni  l»  a  Iruz  relmn  ■/  fA«  100  tas  on  kttrafei  4utfr&m  ih  ahot^namcJ  nenafatturff.  projmtr,  or  ImpvUt  fn  tig  ttoftd 

te  rttlej. 


Soorn  to  and  taherfktJ  htftn  mt  Ud»  _ 


_  day  of  „ 


SlgneJ.. 


Net*.— AH  ramUtanoea  M  b*  a 


I  (Tillfc) 


(Stat«  wlicthM  Indlvldiul  ovoer  al  biulii«ss,  BUtBtKO'  at  ftra,  of  U 
I     Mil  omcor  of  oorpotatioij,  dulj  uitborticd  m&atjv  ^r  4g«al,  glT4  UUt.> 


DO>0TO£TACU 


WAR  TAX  ON  BEVERAGES  DOKOTDr?ACM 

<Ttt>e  I  n,  S«cUbIB  313  ikOd  3LS,  Act  Oct.  3,  1017} 

iidum  t4  manufccbtrtr,  productr,  or  imfioTier  for  the  rmtdh  of _.,  /9 

Foi  cASHin  ra  coaECPJry  ornct 


(V«t«Bam««aj  addiiB  tlwre) 


bik 

OM 

Ml 

(Ma 

t>d.UI, 

unofs 

QUAfTITT  BOLD  |     »ATE 

AMOUm  or  TAX 

(.)PR£PAR£D5IRlP5  0t  EXTRACTS 

K9.  CAUOKS  SOLO   |Kri«|«C*L 

AKOIWT  OF  TAX 

f.  «;  »)  5^  A*U  crKfcW -Oi»rf 

(tHkm) 

Cp-iOta) 

*.— 

BO  1.0  AT 

N^mm,a^tl-V>rnt<a>» 

JO  . 

.IS 

J0 

X 

9^1 
10  J5 

Wrf  «  fciOJu.  A..  •*  i»cr  M  a«to  ^ 

l£»,amtt2.90^aSom>,a^'$3M    ■ 

(/>  OWT/c«tf/«irt/fW.  •»•(*» 

(P«A) 

1      ptTt^!<^ 

1_  _. 

Mnrr  U«n  F1 '"  jm  infbn 

'IxwvrfVtA'iK  <critf  «naeinr tn  lotr/ 

, 

.   .     .....  en/ 

~ 

1 

fiOTE^SenJ  tolfi  tfic  orlglnit  cr.J  duphcaU  c/  this  rcftDn  CfiJ  Uie  tteeipt, 

^paigfULtiUK  (fiC/i  (Ac  amoimt  of  tax  dust  to  tU 


I  c(tUJs/  thai  thii  ii  a  true  copy  of  tkt  Jcretolng  taorn  rt/um. 
St'ineJ  .„-.^_.,^..,.. .  .......  -.    _. 


DO  NOT  DETACH 


WAR  TAX  ON  BEVERAGES 


DO  NOT  DETACH 


(TlUo  m,  Sectjoas  Ji3  bJjd  Jli.  A-;l  Oct  3, 1317) 


NOTICE 


Bt  •irtion'ty  o^  tS*  Ad  of  Ocioha  ^.  I9I7.  tic  wnotrnt  oS  t«  iliown  by  tJtU  rrtura  lo  be  doe  i*  bcnby 
■■  III  11  4ad  mt^c  p«v'bl«  00  iKc  •ubmuuco  o(  iliij  icCuro  s^d  oc    * 
the  ncctii  (01  wKict  ti-  r«^im  it  ia*de.     \S'lK.evt/  fwU  to  p*y  1 
per  cot  oi  the  unousi  of  the  tu  plui  LDlOtat^cl  tt>e  lAtC  ol  I  pa  cut  pet  tagsth  ud  luch  pco&lty  miut  b<  kdd«(l 


nd  DOt  late/  iIaq  the  lut  dey  of  |K«  oiool))  folbwini 
:h  tai  wbco  due  lh«rebx  locun  a  p^njjry  of  5 


MONTH  AND  AMOUfrT  OF  TAX 
to  b9  Ci:ed  let  by  tazpA^eff 


to  (be  «»auat  ot  tbc  tu  wbea  pud. 


k 


DANIEL  C.  ROPER. 


—   Antottnt  cf  lax  paid  {enter  amount  In  trorjs) 

U 

O 

LI 


for  the  monih  of  ... 
.and  r^  DoUara  S  . 


,  19 


TupAyn  will  £ot<r  otaae  and  address  (a  «ty>v»  ip»et,  II  >t  b  Bui  toWfed 
i  oun*  OC  •ddfcu  U  l&ooncct,  pleaM  bwIm  jvopci  cbMgqft  ^ 


OFr;CE  OF 
COLLECTOR  OF  I NTERNAL  REVENUE 

Rutlud  fio^rttuUt 


CfiU^r  9!  Iniernid  Rteenm 


26 

APPENDIX  B.     (Back.) 

INSTRUCTIONS 

1.  \rhat  Is  taxed.— A'ta:c  st  the  mtos  specified  on  tho  face  ct  the  return  in  imposod  upon  tlie  following  articIWBold  bj-  the  manu. 
facturcr,  producer,  or  iaiporter  liereol,  except  as  otiierwise  stated  iu  claracs  (6)  aud  (c): 

(a)  Soft  drinks  (not  carbonatodV — Soft  drinks,  iirtificinl  mineral  waters  (not  carbonated),  fermented  liquors  containing  lea» 

than  oue-haU  per  centum  <jf  alcohol,  aud  uufermented  grape  juice,  aold  in  bottles  or  other  closed  conlainers. 
(h)  Soft  (Irluks  (carbonated). — Ginger  5ile,  root  beer,  earsamrilla,  pop,  and  other  carbonated  waters  or  beverages,  manufactured 

..Mid sold  tjr  (A'--mi!a"/ai(iir<r..J'9'od'(«rv-Or impcrtcr  of  inc  carbot.k  atviijas  used  in  carbnnaling  the  citmc. 
ic)  Natural  mineral  waters  or  table  waters,  sold  by  the  producer,  bottler,  or  Importer  thereof,  in  bottles  or  other  closed 

conUuuors  at  over  10  cents  a  gallon. 
(d)  Carbonic  acid  {:««  •"  drums  or  other  containers  (intended  for  tise  in  the  manufacture  or  production  of  carbonated  water 

or  oilier  drinks). 
(c)  Prepared  sirups  or  cttracts  (intended  for  tise  in  the  maiiufactu-e  or  production  of  bevera^;;es,  commonly  known  as  soft 

drink.'',  by  soda  founiaine,  bottling  establishments,  and  other  similar  places). 

2.  TThen  tai  tak»s  affect. — O^tobcx  4, 1917.    Tho  liiat  return  should  cover  all  taxable  article.?  sold  from  October  1  to  31,  inclusive. 

3.  TTlio  are  required  to  make  returns  Rnd  to  pay,  or  to  collect  and  pay  over,  tai. — E\ery  monulacturer,  producer,  bottler, 
or  inrxirter  who.-^lij  ;iriy  article.?  in  clashes  (a),  (&),  (c),  o,-  (-■>,  is  rec;uiTed  to  mrJke  returns  ajid  p.n*  the  tax.  K\<-ry  manufacturer, 
produ'cer,  or  impcner  who  sells  any  carbonic  twid  gas  of  clasa  (d)  a  required  to  collect  tl'.t  amount  oi  the  ta-\  thereon  from  tlie  purchaser 
and  to  m'al:e  returns  aud  pay  over'iho  full  amount  of  the  ta.K  that  is  retiuircd  to  be  so  collected.  , 

4.  When  must  returns  be  made  and  taies  paid. — Ou  or  before  the  laat  day  of  November,  1917,  and  of  each  month  thereafter. 
Each  return  must  cover  the  entire  taxable  business  of  the  preceding  month. 

5.  To  -whom  shall  returns  be  made  and  tax  paid  or  paid  over.— To  the  Collector  of  Internal  Revcntic  of  the  district  in  which 
js  located  the  principal  office  or  place  of  business  of  the  manufacturer,  producer,  bottler,  or  importer.  (The  address  of  the  collector  ia 
stamped  on  the  face  of  the  return.) 

6.  Quantity  of  sales.— Enter  the  net  quantity  of  sales  during  tho  month,  determined  by  deducting  from  the,  gross  quantity  of 
Bales  during  Euca  mopth  any  quai;t:ty  sold  during  any  previous  month  on  tc'iicltftftai-uusyatVi and  whicii  has  been  retiuned  or  for  which 
credit  haa  been  4Jlowed  for  any  other  reason. 

7.  Compu  tatlon  of  tax,— In  computing  tho  tax  a  fractional  part  o{  a  cent  is  tQ  be  disregarded  unless  it  amounts  to  one-halt  cent 
or  iuore,  in  which  ca^^e  it  is  to  be  increased  to  1  cent. 

■    8.  Penalties.— \\'hoever  fails  to  submit  a'retum  within  the  time  prescribed  in  paragraph  4  is  subject  to  apeaalty  of  not  moro  than 
$1,000,  or  imprisonment  for  iiot  more  than  one  year,  or  both. 

.  ^niocver  fails  to  collect  the  tax  upon  carbonic  .acid  gas  of  class  (d)  and  .to  pay  it  over  witllin  the  time  prescribed  is  subject  to  tho 
rfamepenalties,  in  addirSon  to  a  penalty  of  double  the  amount  of  the  tax* 

Forpenaltylorfailiuetopay  tax,  see  note  on  lace  of  receipt,  ^        _ 

^ • -  - DANIEIr  G. 'BOPES, 

Comniisiorw  of  Jniernat  Rexeivae. 
/tpproved: 

1.  S.  EOVTE, 


INDEX  TO  REGULATIONS  NO.  44. 

[References  are  to  articles.] 


Accessories  to  automobiles  and  motorcycles,  taxability 10 

IMusieal  instinmients,  talkincr  machines,  etc.,  taxability 11 

Acid  solution,  taxability 30 

Adjustment  of  tax 26,34,37 

Advertisement  of  medicinal  preparation  as  determining  manufacturer 21 

Determtnin,^  taxability 1 22 

Aerateil  waters,  taxability " 33 

Agent,  "  manufacturing  a.gent "  defined 21 

Sales  by 5,  6 

Agricultural    implements,    tractors   for   pulling,    as   constituting   aiitomo- 

biles 9 

Anodynes,  taxability,  etc 19-23 

Apple  cider,  taxability 31 

Aromatic  cachous,  taxability IS 

Artesian  well  Traters,  taxability 33 

Artificial  mineral  waters,  taxability 23,31 

Assembled   automobiles,   taxability 9 

Attachments  to  automobiles  and  motorcycles,  taxability 10 

Automatic  organ.'?,   taxability 11 

Automobiles,   attachments  and  accessories,  taxability 10 

Chassis 9 

Definition 8 

Rate  of  tax 8 

Scope  of  tax 9 

Taxability 8,10 

"Automobile  truck  or  wagon,"  definition 8 

Balls,  taxability 17 

Baseballs,    taxability 17 

Bats,  taxability 17 

Basis  of  tax  on  commo<lities 3 

Medicinal  preparations 19 

Nonalcoholic  beverages 28 

Beer,  taxability  of  carbonic  acid  gas  used  in  drawing 35 

Belt  buckles,  taxability 14 

Beverages,  agency,  taxability  of  sales  through 5,  27 

Basis  of  tax 28 

Cai*bonated 32 

Carbonic  add  gas 35,36 

Cider,  taxability 31 

Conditional  sales 4,  27 

Exports 7,27 

"  Extracts  "  defined 29 

Fermented  liquor,  taxability : 31 

■  Joljber's  liability  to  tax G.  27 

JMannfacturer's  liability  to  tax 0,  27 

Natural  mineral  waters 33 

(27) 


28 

Beverages — Coutiuued. 

"Other  similar  places"  defineil 29 

"  Prepared  sirup  "  dolined 29 

Return  of  tax 34 

Carbouio  acid  gas 36 

Sales  to  Government 7,  27 

Scope  of  tax ; 30 

"  Simple  sirup  "  defined 29 

"  Soft  drink  "'  defined 29 

Time  tax  attaches 1,4,27 

Uncarbonated 23,  31 

Billiard  balls,   taxability 17 

Tables,    taxability 17 

Bitters,  taxability,  etc 19-23 

Books  of  persons  liable  to  tax,  inspection 2G,  34 

Boric  acid,   taxability 22 

"  Bottler,"    delinition 33 

Bracelet,   taxability 15 

Branch  houses,  return  of  tax . 2G,  34 

Cameras,  taxability 25 

Candy,  taxability  of  chewing  gum  covered  with 24 

Carbonated  beverages,  taxability , 32 

Waters,    taxability 23 

Carbonic  acid  gas,  liability  of  manufacturer,  producer,  or  importer  of,  to 

tax  on  carbonated  beverage 32 

Rate  of  tax •- 35 

Return  of  tax 36 

Taxability 35 

Card  cases,  taxability 14 

Games,  taxability 17 

Celluloid  hair  combs,  taxability 16 

Charitable  purposes,  taxability  of  moving-picture  films  used  for 12 

Charms,  taxability 14 

Chassis,   taxability 9 

Checker  boards  and  pieces,  taxability 17 

Chess  boards  and  pieces,  taxability 17 

Chewing  gum,  taxability 24 

Children's  toys  and  games 17 

Cider,  taxability 31 

Cigar  cases,   taxability 14 

Cutters,   taxability 14 

Cigarette  cases,  taxability 14 

Clocks,  taxability 16 

Cocoa  paste,  taxability 30 

Collection  of  tax 36,38 

Commissions  to  agents,  deduction  in  computing  price  for  purpose  of  tax —  3 

Compasses,   taxability 14 

Computation  of  tax 39 

Concentrated  essences  for  making  toilet  articles,  taxability IS 

Concentrates,  taxability 30 

Conditional  sales,  liability  to  tax 6 

Time  tax  attaches 4 

Contract  affecting  liability  of  manufacturer  to  tax 37 

Remittal  of  tax  on  articles  sold  Government 7 


29 

Cordials,  taxability,  etc 19-23 

Cosmetics,  taxability 18 

Cribbage  games,  taxability 17 

Culinary  extracts,  taxability , 30 

Date  tax  effective 1,27 

Dealer,  burden  of  tax  transferred  to 37 

Definition —  37 

Time  for  payment  of  tax 38 

Deductions  from  price  in  computing  same  for  purpose  of  tax 3 

Definitions :  • 

"  Automobile  " 8 

"  Automobile  truck  or  wagon  " 8 

"  Bottler  " 33 

"  Dealer  " 37 

"  Extract  " 29 

"  Held  out  or  recommended  " 21 

"  Importer  " , 2 

"  Jewelry  " 13-16 

"  Manufacturer  " 2,  21 

"  Medicinal  " 22 

"  Medicinal  preparation  " 22 

"  Motorcycle  " 8 

"Other  similar  places" 29 

"  Piano  player  " 11 

"  Player  piano  " 11 

"  Prepared  sirup  " 29 

"  Producer  " 2,  21 

"  Retailer  " 2 

"  Sale  in  foreign  commerce  " 7 

"  Simple  sirup  " 20 

"  Sirup  " 29 

"  Soft  drink  " .. 29 

Dentifrices,  taxability 18 

Dice,  taxability 17 

Dictagraphs,  taxal  ility 11 

Dictaphones,  taxability 11 

Discount,  deduction  in  computing  price  for  purpose  of  tax : 3 

Disease,  remedies  or  specifics  for,  taxability 19-23 

Distilled  waters,  taxability 33 

Distributor  of  commodities,  sales  by 5 

Drops,  taxability,  etc 19-23 

Educational  purposes,  taxnl)ility  of  moving-picture  films  used  for 12 

Emblem  jiins  and  buttons,  taxability 14 

Essences,  inclusion  in  "  extract  " 29 

Taxability,  etc 18-23 

Exchange  of  goods,  effect 6 

Expenses  of  sale,  deduction  in  computing  price  for  purpose  of  tax 3 

Exports,  taxability : 7 

"  Extract,"  definition 29 

Price  of,  as  basis  of  tax  on  beverages 28 

Scope  of  tax 30 

Taxability IS 

Eyebrow  pencils,  taxability 14 


30 

Ej-eglass  cases,  chains,  and  holders,  taxability 14 

Frames,  taxability 16 

Factories,  motor-driven  machines  for  pnllini;  vehicles  around,  taxability 9 

Fermented  liqnors  containing  less  than  one-half  per  cent  of  alcohol,  tax- 
ability   31 

Field  glasses,  taxability 16 

Films :  See  Moving  pictures. 

Fire  engine,  self-propelled,  as  constituting  luitoniobile 9 

Fishing  rods  and  reels,  taxability 17 

Flavoring  extracts,  inclusion  in  "  extract  " 29 

Floor  oils  and  waxes,  taxability 18 

Foam,  taxability 30 

Food  preparations,  taxability 22 

Products,  taxability  of  carbonic-acid  gas  used  in  preserving 35 

Footballs,    taxability 17 

Foreign  commerce,  taxability  of  sales  in 7 

Country,  taxability  of  articles  shipped  to  or  manufactured  in 7 

Government,  liability  to  tax 37 

Formula,  owner  of,  as  maimfacturer 21 

Taxability  of  medicines  prepared  in  accordance  with 20 

Fountain  pens,  taxability 16 

Fractional  part  of  cent,  disregard  of,  in  computing  tax 39 

Fraternal  society  insignia,  taxability 14 

Freight  charges,  inclusion  in  computing  price  for  purpose  of  tax : 3 

Games,  taxability 17 

Garters,  taxability 14 

Ginger  ale,  taxability 32 

Paste  and  emulsions 30 

Golf  balls  and  clubs,  taxability 17 

Government,  articles  manufactured  in  plants  operated  by 7 

Sales  to 7 

Grape  juice,  taxability 31 

Graphophones  and  accessories,  taxability 11 

Gum,   taxability 24 

Hair  combs,  taxability 16 

Oils,  dyes,  etc.,  taxability 18 

Handkerchief  holders,  taxability 14 

"  Held  out  or  recommended,"  defniition 21 

Hook  and  ladder  trucks,  taxability 9 

Hose  carts,  taxability 9 

Household  extracts,  taxability 30 

Ice  cream,  taxability  of  extracts  used  in-manufacture  of 30 

Imitation  jewelry,  rate  of  tax 13 

"  Importer,"    definition 2 

In.spection  of  books  of  persons  liable  to  tax 26,  34 

Island  possessions  of  United  States,  taxability  of  articles  sold  in  com- 
merce   '^ 

Itinerant  manufacturers,  returns  and  payment  of  tax  by 26,  34 

Jewelry,  definition 13-16 

Rate  of  tax 13 

Jobbers,  liability  for  payment  of  tax 6 

Key  chains  and  rings,  taxability 14 

Kitchen  soap  powders,  taxability 18 


31 

Label  on  container  of  carbonic-acid  gas 35 

Printing  on,  as  determining  taxability  of  article  as  medicinal  prepara- 
tion   22 

Lacrosse  balls  and  sticks,  taxability 17 

Lease  of  moving-picture  films,  basis  of  tax 3, 12 

Liability  of  dealer,  etc.,  to  tax 37 

Time  tax  attaches 4, 12 

Lens,   taxability 25 

Letters  patent,  taxability  of  articles  prepared  or  sold  under 19,  20 

Licorice,    taxability 22 

Liniments,   taxability,   etc 19-23 

Lip-salve  cases,  taxability 14 

List  price  of  commodity  as  basis  of  tax 3 

Lorgnettes,   taxability 14 

Lozenges,  taxability,  etc 19-23 

Manner  of  preparing  medicinal  preparation  as  determining  taxability 22 

"  Manufacturer,"  definition 2,  21 

Match  boxes,  taxability 14 

"  Medicinal,"  definition 22 

Medicinal  preparations,  articles  influded  in 22 

Basis  of  tax 19 

Definition 22 

Imposition  of  tax 19 

"  Manufacturer  "    defined : 21 

Rate  of  tax 19 

Scope  of  tax 20 

Waters  exempted 23 

Memorandum  books,  taxability 14 

Mesh  bags,  taxability 14 

Military  insignia,  taxability 16 

Mineral  waters,  taxability 23,  31,  33 

Monthly  x'eturns,  beverage  tax 31 

Carbonic-acid  gas  tax 3G 

Commodities  tax 26 

Manufacturer 3S 

Motion  pictures:  See  Moving  pictures. 

Motor  unit,  taxability 10 

**  Motorcycle,"  definition 8 

Taxability  of  side  cars . 10 

Mountings  for  jewelry,  taxability 16 

Mouth  washes,  taxability IS 

Moving  pictures,  camera,  taxability 25 

Films,  basis  of  tax 3 

Taxibility 12 

Time  tax  attaches  to  lease 4,12 

Transfer  of  burden  of  tax  to  dealer,  exchange,  or  exhibitor 37 

Mu.sical  instruments,  taxability : 11 

Name  of  manufacturer  of  medicinal  preparation 22 

National  Formulary,  taxability  of  preparations  made  in  accordance  with_  20 

Natural  mineral  waters,  taxability 23,  33 

Naval  insignia,  taxability 1^ 

Near  beei%  taxability ^1 

Nonalcoholic  beverages:  See  Beverages. 


Occult  art.  tJixability  of  article  made  by  one  claiming  to  have 20 

Oils,   taxability,  etc 19-23 

Ointments,  taxability,  etc 19-23 

Opera  glasses,  taxability 16 

Organs,  automatic,  taxability 11 

"Other  similar  places,"  definition 29 

Parts,  games  and  sporting  goods,  taxability 17 

Used  in  manufacture  of  jewelry,  taxability IG 

Pastes,  taxability,  etc 19-23 

ratont  medicines:  See  Medicinal  preparations. 

Payment  of  tax 34,36,38 

Penalties 40 

Pencils,  taxability 14 

Perfumes,  taxability 18 

Petroleum  jellies,  taxability 18 

Pharmaceutical  manufacturers,  taxablity  of  articles  made  by 20 

Phonographs  and  accessories,  taxability 11 

"Piano  players,"  definition 11 

Taxability 11 

Pieces  of  jewelry  in  combination,  taxability 16 

Pills,  taxability,  etc 19-23 

Plasters,  taxability,  etc 19-23 

"  Player  piano,"  definition 11 

Playing  cards,  taxability 17 

Political  subdivision  of  State,  liability  to  tax 37 

Taxability  of  articles  sold  to 7 

Pomades,  taxability 18 

I*ool  balls,  taxability 17 

Tables,  taxability 17 

Pop,  taxability 32 

Powders,  taxability,  etc 18-23 

Powder  boxes,  taxability 14 

Precious  stones,  taxability 13 

"  Prepared  sirup,"  definition 29 

Taxability 30 

Preservation  of  food  products,  taxability  of  carbonic-acid  gas  used  in 35 

Presumption  as  to  time  title  passes 4 

Price  of  commodity  sold  as  basis  of  tax 3 

Extracts  and  sirups  as  basis  of  tax  on  beverages 28 

Payment  of,  as  affecting  tax 6 

Printing  on  labels  as  determining  taxability  of  article  as  medicinal  prep- 
aration   22 

Private  formula,  taxability  of  article  prepared  lender 20 

Process  cameras,  taxability 25 

"  Producer,"  definition 2,  21 

Promulgation  of  regulations 41 

Proprietary  medicines:  See  Medicinal  preparations. 

Putting  the  .shot,  taxability  of  balls  for 17 

Railway  stations,  taxability  of  motor-driven  machine  for  pulling  vehicles 

around  9 

Rebate,  adjustment  of  tax  in  ca.se  of 26 

Receivers,  liability  to  tax 6 

Record  of  moving-picture  films  kept  by  laboratory 12 


33 

Records  used  in  connection  with  musical  instrument,  tallying  macliine, 

etc.,  taxability  11 

Rectifiers,  taxability  of  prepared  sirups  and  extracts  used  by 30 

Refrigerating  plants,  taxability  of  carbonic  acid  gas  used  in  operating 35 

Refund  of  tax  on  rescission  of  sale 6 

Religious   emblems,    taxability 14 

Religious  purposes,  taxability  of  moving-picture  films  used  for 12 

Remedies  or  specifics  for  disease,  taxability 19-23 

Remittal  of  tax  on  articles  sold  Government 7 

Repairs  of  films,  taxability 12 

Jewelry,  taxability 16 

Rescission  of  sale,  effect 6 

"  Retailer,"    definition 2 

Return,  beverage  tax 34 

Carbonic  acid  gas  tax 36 

Commodities  tax 26 

Manufacturer 38 

Revocation  of  rulings  inconsistent  with  regulations 41 

Root  beer,   taxability 32 

Rosaries,  taxability 16 

Rubber  hair  combs,  taxability 16 

"  Sale  in  foreign  commerce,"  definition 7 

Sale  of  commodity  as  basis  of  tax 3 

Salves,  taxability,  etc 19-23 

Sarsaparilla,    taxability 82 

Scope  of  tax,  automobiles 9 

Medicinal  preparations 20 

Nonalcoholic  beverages 30 

Secondhand  automobiles,  taxability 10 

Secret  art,  taxability  of  article  made  by  one  claiming  to  have 20 

Selling  corporations,  taxable  sales 5 

Semiprecious  stones,  taxability 13 

Shell  hair  combs,  taxability 16 

Shoe  buckles,  taxability 14 

Side  cars  for  motor  cycles,  taxability 10 

Silver   tableware,   taxability 16 

"  Simple  sirup,"  definition 29 

"  Sirup,"  definition 29 

Price  of,  as  basis  of  tax  on  beverages 28 

Scope  of  tax 30 

Taxability,  etc 19-23 

Skates,  taxability 17 

Skis,  taxability 17 

Sleds,  taxability 17 

Snowshoes,  taxability 17 

Soaps,  taxability 18 

Soda  water,  taxability _ 32 

Soft  drinks :  See  Beverages. 

Specifics  for  disease,  taxability 19-23 

Speedometers,  taxability 10 

Spirits,  taxability,  etc 19-23 

Sporting  goods  and  games,  taxability 17 

Stamp  boxes,  taxability 14 


34 

state,  liability  (o  tax . 37 

Taxability  of  articles  sold  to 7 

Suudae  dressings,  taxability ._        30 

Suspenders,  taxability 14 

Swoet  apple  cider,  taxability 31 

Table  walers,  taxability 23 

Tablets,  taxability,  etc 19-23 

Talking  macbines  and  accessories,  taxability 11 

Temperance  beer,  taxability 31 

Tenuis  balls  and  rackets,  taxability 17 

Territory,  taxability  of  articles  sold  in  foreign  connnerce  by  manufacturers 

located  in 7 

Time  for  payment  of  tax 26,  34,  3G,  38 

Rendering   returns 26,  34,  3G 

When  tax  attaches 1,4,35 

Tinctures,  taxability,  etc 19-23 

Titles  or  subtitles  used  in  connection  with  picture  as  constituting  part 

of  film 12 

Toilet  articles,  taxability ■—        18 

Tonics,  taxability,  etc 19-23 

Tooth  washes  and  pastes,  taxability 18 

Toys,  taxability 17 

Cameras,  taxability 25 

Talking  machines,  taxability 11 

Tractors,  tiixability 9. 10 

Trade-mark  or  trade  name,  owner  of,  as  manufacturer 21 

Taxability  of  articles  prepared  or  sold  under 19-22 

Trailers,  taxability 10 

Transfer  of  burden  of  tax 37 

Troches,    taxability,   etc 19-23 

Truck  units,  taxability 10 

Uncarbonated  soft  drinks,  taxability 31 

Waters,    taxability 23 

United  States  Pharmacopoeia,  taxability  of  preparations  made  in  accord- 
ance with ^ 20 

Unset  stones  and  pearls,  taxability 16 

Used  automobiles,  taxability 10 

Vanilla  extract,  taxability 30 

A'anity  boxes,  taxability 14 

Vehicles :  See  Automobiles. 

Vinaigrettes,  taxability 14 

Warning  to  be  affixed  to  container  of  carbonic-acid  gas 35 

Watches,  taxability l-") 

Waters,  taxability,  etc 19-23,  33 

Wrist  watches,  taxability 15 

o 


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